§ 977. Requirements concerning returns, notices, records and
statements. (a) General. The commissioner of taxation and finance may
prescribe regulations as to the keeping of records, the content and form
of returns, statements or other documents, and the filing of copies of
federal estate tax returns and determinations. The commissioner may
require any executor or other person, by regulation, instruction or
notice served upon such person, to make such returns or documents,
render such statements, or keep such records as the commissioner may
deem sufficient to show whether or not such executor or other person is
liable under this article for tax.

(b) Federal return. (1) If a federal estate tax return is required for
federal estate tax purposes, a copy thereof, together with such summary
and additional information as the commissioner of taxation and finance
may prescribe, shall be filed with the return of tax under this article.

For the purposes of this article, the phrase "return, statement or
other document" shall include a copy of the federal estate tax return,
document or statement.

(2) If a federal estate tax return is not required for federal estate
tax purposes, the return of tax under this article shall include such
schedules and information as the commissioner of taxation and finance
shall prescribe.

(c) Identifying numbers. (1) When required by the commissioner of
taxation and finance:

(A) Inclusion in returns. Any person required under the authority of
this article to make a return, statement, or other document, or copies
thereof, shall include in such return, statement, or other document, or
copies thereof, such identifying number as may be prescribed for
securing proper identification of such person, or of the decedent.

(B) Furnishing number to other persons. Any person with respect to
whom a return, statement, or other document, or copy thereof, is
required under the authority of this article to be made by another
person shall furnish to such other person such identifying number as may
be prescribed for securing his proper identification.

(C) Furnishing number of another person. Any person required under the
authority of this article to make a return, statement, or other
document, or copy thereof, with respect to another person, shall request
from such other person, and shall include in any such return, statement,
or other document, or copy thereof, such identifying number as may be
prescribed for securing proper identification of such other person.

(2) Limitation. For purposes of subparagraphs (B) and (C) of paragraph
(1) of this subsection, a return, statement, or other document, or
copies thereof, of an estate, with respect to its liability for tax,
shall be considered as a return, statement, or other document, or copies
thereof, with respect to each beneficiary of such estate under this
article.

(3) Requirement of information. For purposes of this subsection, the
commissioner of taxation and finance is authorized to require such
information as may be necessary to assign an identifying number to any
person or estate.

(4) Use of social security account number. The social security account
number issued to an individual may, except as otherwise specified by the
commissioner of taxation and finance, be used as the identifying number
for such individual for purposes of this title.

(d) Notice of qualification as executor. Every executor shall give
notice of his qualifications as such to the commissioner of taxation and
finance in such manner and at such time as may be required by the
commissioner. The commissioner may provide such exemptions from the
requirements of this section as he deems proper.